https://www.taxtmi.com/caselaws?id=87549 Concessional customs duty under Notification No. 42-Cus. dated 1-3-1978 applied only to hydraulic automatic plating ironing machines. The imported machine was found to be manual in the plating operation, and controls such as hydraulic pressure, thermostat, or dwell time did not make it automatic where the essential plating function still required manual operation. The existence of another model from the same manufacturer with automated plating confirmed the distinction. The machine therefore did not fall within the notification description and was not eligible for the concessional duty rate. en-us Tue, 05 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87549 Concessional customs duty under Notification No. 42-Cus. dated 1-3-1978 applied only to hydraulic automatic plating ironing machines. The imported machine was found to be manual in the plating operation, and controls such as hydraulic pressure, thermostat, or dwell time did not make it automatic where the essential plating function still required manual operation. The existence of another model from the same manufacturer with automated plating confirmed the distinction. The machine therefore did not fall within the notification description and was not eligible for the concessional duty rate. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87549